Jurnal Ilmiah Akuntansi dan Bisnis
Vol 11 No 1 (2016)

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite

Theresia Julina Rusli (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Dewa Nyoman Wiratmaja (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
25 Jan 2016

Abstract

This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality

Copyrights © 2016






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...